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Estates and trusts

Form 1041

The yearly return for estates and trusts

Due

April 15

Who files

Estates and trusts
Facts on this page come from IRS.gov (the Form 1041 page was last updated by the IRS Jul 21, 2026); read by TaxScout Oct 22, 2026.

Who files Form 1041

The fiduciary of a domestic decedent's estate, trust or bankruptcy estate files Form 1041 to report its income, deductions, gains, losses and tax. It is required when the estate or trust has gross income of $600 or more for the year or has a nonresident alien beneficiary; a trust must also file if it has any taxable income.

When it is due

April 15 for calendar-year filers.

Fiscal-year estates and trusts are due by the 15th day of the 4th month after the tax year ends, so a year ending June 30, 2026 is due October 15, 2026. Weekend and holiday due dates move to the next business day.

What the IRS says

  • Calendar-year estates and trusts file Form 1041 and Schedule K-1 by April 15, 2026. Source
  • Schedule K-1 (Form 1041) tells beneficiaries the amounts they must include on their own tax returns. Source
  • Estates and trusts can get an extension of 5½ months. Source
  • Foreign estates and trusts file Form 1040-NR instead. Source

Preparers who say they handle Form 1041

Each city page lists firms whose own website names this return. TaxScout read those sites; it does not rank firms by payment.

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Common questions

Who files Form 1041?

The fiduciary of a domestic decedent's estate, trust or bankruptcy estate files Form 1041 to report its income, deductions, gains, losses and tax. It is required when the estate or trust has gross income of $600 or more for the year or has a nonresident alien beneficiary; a trust must also file if it has any taxable income.

When is Form 1041 due?

April 15 for calendar-year filers. Fiscal-year estates and trusts are due by the 15th day of the 4th month after the tax year ends, so a year ending June 30, 2026 is due October 15, 2026. Weekend and holiday due dates move to the next business day.

Do I need a CPA for Form 1041?

Not always. A CPA, an Enrolled Agent or another paid preparer with a PTIN can prepare it. Firms listed for this form say on their own websites that they handle it; TaxScout does not rank them by payment.

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Not tax advice. TaxScout is not the IRS. Due dates and thresholds above are quoted from the IRS pages linked next to them and change from year to year; the IRS instructions for your tax year control.